The Ministry of Corporate Affairs vide notification dated 31st May, 2022 has issued the Companies (Accounts)
Third Amendment Rules, 2022. The amendment provides that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.
The new form CSR-2 is generally filed along with Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS).